2012-08-14T16:29:23-07:00 2011-09-30 RK Taylor & Associates 2890 North Main St Suite 305 Walnut Creek CA 94597 990 2010-10-01 941225374 American Baptist Homes of the West AMER 9259247100 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 Pamela S Claassen 2012-08-14 John M Kikuchi 9259447666 2010 2016-02-24 21:20:13Z David B Ferguson 6120 Stoneridge Mall Rd Pleasanton CA 94588 190770606 false false X www.abhow.com X 1955 CA American Baptist Homes of the West, as an expression of Christian mission, seeks to enhance the independence, well-being and security of older people through the provision of housing, health care and supportive services. 15 15 1788 0 1117106 1445416 125780401 132227386 2723405 3175614 0 129620912 136848416 0 0 64776414 67227710 20554 0 0 57512816 62060847 122309784 129288557 7311128 7559859 306795992 322187075 303983369 317225198 2812623 4961877 A pioneering leader in the senior living industry, American Baptist Homes of the West (ABHOW) has led the industry in helping form the continuing care retirement concept. ABHOW is a long time respected non-profit provider of residential and nursing care for the elderly. Its founders contributed significantly to the formation of state and national standards and industry trade groups. The mission of the organization is to enhance the independence, well-being and security of older persons through the provision of housing, health care and supportive services. It accomplishes its mission through a commitment to social responsibility and social accountability throughout the organization. Formal processes have been put in place through (1) conducting community needs assessments, (2) documenting and publishing Social Responsibility Programs, (3) providing funding to support the organization's charitable care initiatives, and (4) developing formal reporting processes and forms to assess, docume false false 122493637 Direct resident care for seniors in eight California locations; includes independent living and assisted living, memory care, nursing, and home care. Also includes outreach and wellness services. Services include housing, meals program, housekeeping, maintenance and activities. 122493637 true true false false false false false false false false true false false true true false false true false false false false false false false false false false false true true true false false false false false false false false false false false false false false true true true false false true 257 0 true 1788 true false false false false false false false false false false false 0 false false false false false false false false false false false X 15 15 false false false false true true true true true false false false true true true true true true true false true true CA X X X Pamela Claassen 9259247117 6120 Stoneridge Mall Rd Pleasanton CA 94588 Walter J Clarke 2.00 X 0 0 0 Terese Farkas 40.00 X 276280 0 20836 Tara McGuiness 40.00 X 226375 0 27546 Russell Mauk 40.00 X 221682 0 22768 Rev Lloyd Howard 2.00 X 0 0 0 Randall L Stamper JD 2.00 X 0 0 0 Phyllis Stuewig 2.00 X 0 0 0 Pamela S Claassen 40.00 X 389329 0 86744 Mark Steele 40.00 X 199575 0 30746 Leon L Gean 2.00 X 0 0 0 Kay Kallander 40.00 X 272560 0 20115 Julie B Michaels 2.00 X 0 0 0 Joe Gerardi 40.00 X 214074 0 9435 Jeff Glaze 40.00 X 344918 0 78558 James Ella James 2.00 X 0 0 0 Hector M Gonzalez 2.00 X 0 0 0 Gloria P Marshall 2.00 X 0 0 0 Dr Samuel Chetti 2.00 X 0 0 0 Dr Marcia Patton 2.00 X 0 0 0 Dr Joel Martin 2.00 X 0 0 0 Douglas Holmes 2.00 X 0 0 0 Donald N Jones 2.00 X 0 0 0 David B Ferguson 40.00 X 692188 0 193241 David A Grant 40.00 X 774349 0 73209 Bruce Laycook 2.00 X 0 0 0 Andrew McDonald 40.00 X 198473 0 41492 Ancel Romero 40.00 X 248451 0 22187 Alex Candalla 40.00 X 207459 0 30208 4265713 657085 29 false true false Sunlight Designs 1416 Orange Ave 12 Redlands CA 92373 Construction 1928568 Sodexo Inc Dept 43283 Los Angeles CA 90088 Food Services 8594540 Kifer Construction 101 Arnold Pl Ste C Santa Barbara CA 93117 Construction 1196057 Berto Van Veen Construction 220 E Clark Ave Ste C Orcutt CA 93455 Construction 2761106 AEGIS Therapies 1000 Fianna Way Fort Smith AR 72919 Medical care 5069435 70 1445416 1445416 Other operating revenue 4888516 4888516 Monthly residence service 88256711 88256711 Ancillary & other fees 22415518 22415518 Amort of entrance fees 16666641 16666641 132227386 1809666 1809666 0 0 0 55288138 53922190 1365948 1365948 1365948 0 0 0 0 136848416 132227386 3175614 0 0 0 0 3219757 354715 2865042 0 49112167 49112167 2201794 2201794 7019058 7008357 10701 5674934 5674934 0 521925 80327 441598 324694 324694 0 0 0 1642125 1606155 35970 3097035 3050453 46582 0 308358 308358 0 5635860 5542767 93093 1384385 1164890 219495 0 0 5748410 5748410 0 15316798 15316798 1692670 1692670 Svc Contracts 1491259 1279532 211727 Supplies 10959177 10747454 211723 Repairs & Maintenance 1581846 1578165 3681 Purchased services 2251824 1195790 1056034 Health Service Expense 6094250 6094250 4010231 2410957 1599274 129288557 122493637 6794920 0 9128762 16368664 0 0 6399865 6697891 0 0 8055430 12558517 177644 212704 877645 719538 341605989 197071748 142951763 144534241 115903619 115149256 0 0 0 23301264 25946264 306795992 322187075 18372187 19313236 121576689 126794153 152658727 154395285 193500 193500 11182266 16529024 303983369 317225198 X 2812623 4961877 2812623 4961877 306795992 322187075 X 7559859 -5410605 X false true true X false false X 1104668 1158625 1154712 1117106 1445416 5980527 113982309 117630355 123065475 125780401 132227386 612685926 0 0 0 115086977 118788980 124220187 126897507 133672802 618666453 0 0 618666453 2125514 1715451 1931667 1746598 1809666 9328896 0 2125514 1715451 1931667 1746598 1809666 9328896 0 0 117212491 120504431 126151854 128644105 135482468 627995349 0.98510 0.98550 0.01490 0.01450 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10576083 10576083 265271143 148048069 117223074 734862 672974 61888 48920753 38644554 10276199 16103148 9706151 6396997 144534241 Other noncurrent 426829 Other 271855 Intercompany receivables 16830348 Deferred marketing costs 4499411 Deferred bond issue costs 3917821 25946264 Workers comp liability 2441000 Pension liability 9335741 Other liabilities 4752283 16529024 136848416 129288557 7559859 -5410605 -5410605 2149254 131437811 -5410605 -5410605 136848416 136848416 129288557 129288557 129288557 Part XI, Line 8 Part XI, Line 8: Other Changes in Net Assets or Fund Balances Loss - early retirement of debt $ -0 Loss - unrecognized pension obligation $ -0 X X X true true X X X X false true false false false false false false false false Terese Farkas 221178 52833 2269 3311 17525 297116 Tara McGuiness 167222 42100 17053 9781 17765 253921 27456 Russell Mauk 182499 46147 -6964 7300 15468 244450 Pamela S Claassen 292158 95140 2031 72080 14664 476073 95140 Mark Steele 152745 32946 13884 19066 11680 230321 32946 Kay Kallander 210885 38005 23670 8855 11260 292675 Joe Gerardi 180028 32444 1602 7201 2234 223509 Jeff Glaze 252036 81188 11694 61532 17026 423476 81188 David B Ferguson 463185 194363 34640 175669 17572 885429 194363 David A Grant 236607 65549 472193 59382 13827 847558 65549 Andrew McDonald 159464 38750 259 35116 6376 239965 38750 Ancel Romero 200614 50616 -2779 8024 14163 270638 Alex Candalla 145226 54444 7789 22573 7635 237667 41715 Sch J, Part III, Additional Information Part III, Additional Information American Baptist Homes of the West (ABHOW) has a fiscal year that ends September 30, and as such, amounts reported as required in Schedule J for the calendar year do not directly tie to ABHOW and Affiliates' audited financial statements for the year ended September 30, 2011.Schedule J requires calendar year reporting of both accrued and paid incentive compensation and vested retirement distributions. As a result, Column (E) of Schedule J in some cases aggregates two years of this compensation and significantly overstates actual annual remuneration. In addition, all individuals listed in Schedule J participate in a non-qualified deferred compensation IRC 457(f) plan. The benefits under the 457(f) plan are discretionary and do not vest until the participant reaches age 65, dies, becomes disabled or is involuntarily terminated without cause. No benefits are due to participants who terminate their employment prior to age 65. In the year that participants turn 65, material amounts of one-time compensation will be reported in the Schedule J. One Schedule J participant received a distribution in the 2010 calendar year from the 457(f) plan; that income is reflected in the participant's W-2 wages. Sch J, Part I, Line 1a Part I, Line 1a: Relevant information in regards to selections on 1a. The Chief Executive Officer receives reimbursement for spousal travel and club dues. Reimbursement for spousal travel is treated as additional taxable income. The organization has a written policy that requires substantiation of these expense prior to reimbursement. The total of these expenses for the filing period was under $15,000. CA Statewide Communities Development Authority 680164610 130795T31 2010-02-24 103689395 See Part V false false false CA Statewide Communities Development Authority 680164610 1309114W7 2006-09-26 50000000 See Part V false false false 104127774 5723199 17339 1145735 3126015 81851370 17051501 true false false true 2700000 53781620 2163267 422350 941309 429284 35476210 14349201 false false false true false false false false true false false false false true false false false true See Part V 18.0000 true false true false true false false true false Part I, Column f, Line A - Acquisition, construction and equipping of capital improvements at facilitiesPart I, Column f, Line B - Construction of facilities and refunding prior issues (10/30/97, 4/1/98, 4/1/98 & 3/1/02)Part II, Line 3 - The total proceeds do not agree to the issue price in Part I, Column (e) due to investment earnings.Part II, Line 3 - The total proceeds do not equal the summation of lines 4 - 12 due to transferred and replacement proceeds in line 4.Part IV, Column B, Line 4b - Lehman Brothers Special Financings, Inc. Part VI, Section B, Question 16 ABHOW currently has a minority interest in Masterpiece Living, LLC. The entity provides a holistic wellness program in which a number of ABHOW managed communities participate. Accordingly, the activities of Masterpiece Living, LLC are consistent with the exempt purposes of ABHOW. All joint venture and investment activities of ABHOW are reviewed to ensure that the exempt status of ABHOW is protected. Form 990, Part VI, Line 19 Form 990, Part VI, Line 19: Other Organization Documents Publicly Available The governing documents and financial statements are available for inspection upon request. Financial and other data is available on ABHOW's website, abhow.com, as well as on the website of the Municipal Securities Rulemaking Board (MSRB), Electronic Municipal Market Access, emma.msrb.org, using one of the following ABHOW CUSIP numbers:130795S73130795S81130795S99130795T23130795T31and then selecting information to review from the "Continuing Disclosure" tab. Form 990, Part VI, Line 15b Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees Compensation of the President and CFO of American Baptist Homes of the West (source of "related organization" compensation in Part VII) is reviewed annually for market competitiveness and intermediate sanctions compliance by a compensation committee of the board. Compensation of other officers and key employees is reviewed by the CEO with disclosure to the compensation committee of the board. The board members and CEO are independent with respect to the individuals whose compensation is being reviewed. The board and President rely upon wage and salary studies and/or regular review by a compensation consultant to provide comparable salary data for their consideration. Decisions regarding compensation are documented on a contemporaneous basis. Form 990, Part VI, Line 12c Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts Every year, ABHOW Directors and Officers are asked to complete a Conflict of Interest disclosure along with a Statement of Commitment. These documents are aimed at informing ABHOW and its affiliated entities of any conflicts that that should be revealed.Duty to Disclose. In connection with any actual or possible conflict of interest, directors and officers must disclose the existence of the Financial Interest and be given the opportunity to disclose all material facts to the directors and members of committees with governing Board delegated powers considering the proposed transaction or arrangement. Determining Whether a Conflict of Interest Exists. After disclosure of the Financial Interest and all material facts, and after any discussion with the Interested Person, he/she shall leave the Board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining Board or committee members shall decide if a conflict of interest exists. Procedures for Addressing the Conflict of Interest a. An Interested Person may make a presentation at the governing Board or committee meeting, but after the presentation, he/she shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement that results in the conflict of interest. b. The chair of the governing Board or committee shall, if appropriate, appoint a disinterested Person or committee to investigate alternatives to the proposed transaction or arrangement. c. After exercising due diligence, the Board or committee shall determine whether ABHOW can obtain a more advantageous transaction or arrangement with reasonable efforts from a person or entity that would not give rise to a conflict of interest. d. If a more advantageous transaction or arrangement is not reasonably attainable under circumstances that would not give rise to a conflict of interest, the Board or committee shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in ABHOW's best interest and for its own benefit and whether it is fair and reasonable to ABHOW and shall make its decision as the whether to enter into the transaction or arrangement in conformity with such determination.4. Violations of the Conflicts of Interest Policy a. If the Board or committee has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose. b. If, after hearing the response of the member and making such further investigation as may be warranted in the circumstances, the Board or committee determines that the member has in fact failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action. Form 990, Part VI, Line 11 Form 990, Part VI, Line 11: Form 990 Review Process The Form 990 is reviewed by the CFO and the Audit Committee and furnished to the Board of Directors prior to filing. Form 990, Part VI, Line 7a Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body The Board of Directors is comprised of fifteen (15) persons. They are:(i). Seven Directors shall be elected At-Large by the Regular Corporate Members.Three of the At-Large Directors shall be the same members who serve as Corporate Members of this Corporation.(ii). The remaining eight (8) Directors shall be appointed by Cornerstone.Notwithstanding the foregoing, these Directors shall be elected by the Regular Corporate Members (and will thereupon be considered additional At-Large Directors) if the Regular Corporate Members, by a vote of at least two-thirds (2/3s) of all of the Regular Corporate Members, determine that Cornerstone or this Corporation has persistently and intentionally acted in a manner contrary to the Mission Statement of this Corporation or that this Corporation has undertaken or proposed to undertake action for which an extraordinary majority vote is required under Article V, Section 6 without obtaining such vote.Such determination shall be made on the basis of a writing detailing with specificity the nature of the action(s) at issue. No vote with respect to such action(s) shall be taken without providing 30 days written notice of same to the Board of Directors of Cornerstone and providing the Board of Directors of Cornerstone an additional 30 days in which to meet with respect to the action(s) at issue and cure the matter same to the satisfaction of the Regular Corporate Members. Form 990, Part VI, Line 6 Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder The organization has two categories of Corporate Members: Regular Corporate Members and Honorary Corporate Members.The Regular Corporate Members are comprised as follows:(i) The Chair of each Continuing Care Retirement Community Board of Directors(or Trustees)or Advisory Board either owned by American Baptist Homes of the West or of which American Baptist Homes of the West is the sole Corporate Member.(ii) The Chair of each Affordable Housing Community Board either owned byAmerican Baptist Homes of the West or of which American Baptist Homes of the West is the sole Corporate Member.(iii)Three (3) persons, who shall be members of an American Baptist Church locatedin the geographic area where this Corporation owns or is sole member of a continuing care retirement community or an affordable housing community. The length of each term shall be three (3) years, and the terms shall be staggered so that one expires each year. The persons selected shall serve for the entire term, provided they remain qualified.(iv) Sufficient At-Large Members to assure that a majority of Regular CorporateMembers are members of an American Baptist Church or an American Baptist Church congregation.Honorary Corporate Members include:A Regular Corporate Member or Director who has served for a minimum of three (3) terms or has served for a minimum of two (2) terms and has attained the age of seventy (70) years, or a retired officer of this Corporation, may be elected by the Corporate Members as an Honorary Corporate Member. This position shall be reserved for those Corporate Members, Directors or retired officers with a record of unusual and distinctive service. Honorary Corporate Members shall be entitled to receive notice of all meetings of the Corporate Members, to attend and speak at all such meetings and to receive minutes of all meetings of the Corporate Members. They shall not have the power to vote nor shall they be counted toward a quorum. The Terraces Retirement Community 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 860176446 CCRC Future Development CA 501(c)(3) 509(a)(2) Cornerstone Affiliates false Terraces at San Joaquin Gardens 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 260650298 CCRC Future Development CA 501(c)(3) 509(a)(2) Cornerstone Affiliates false Pasadena Retirement Community 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 263792336 CCRC Future Development CA 501(c)(3) 509(a)(2) Cornerstone Affiliates false Salishan Senior Housing 6120 Stoneridge Mall Road Pleasanton CA 94588 900504991 Affordable Housing WA 501(c)(3) 509(a)(2) ABHOW false Boise Retirement Community 6120 Stoneridge Mall Road Pleasanton CA 94588 203659420 Continuing Care Retirement Community ID 501(c)(3) 509(a)(1) Cornerstone Affiliates false Good Shepherd Senior Housing 6120 Stoneridge Mall Road Pleasanton CA 94588 262704795 Affordable Housing WA 501(c)(3) 509(a)(2) ABHOW false Judson Terrace Lodge 6120 Stoneridge Mall Road Pleasanton CA 94588 770389124 Affordable Housing CA 501(c)(3) 509(a)(2) ABHOW true Cornerstone Affiliates 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 300184304 Parent organization CA 501(c)(3) 509(a)(3) NA false American Baptist Estates 6120 Stoneridge Mall Road Pleasanton CA 94588 860176446 Continuing Care Retirement Community AZ 501(c)(3) 509(a)(2) Cornerstone Affiliates false Las Ventanas Retirement Community 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 200566413 Continuing Care Retirement Community NV 501(c)(3) 509(a)(2) Cornerstone Affiliates false San Leandro Senior Housing Inc 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 912158413 Affordable Housing CA 501(c)(3) 509(a)(2) ABHOW false Oak Knolls Haven Inc 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 953497055 Affordable Housing CA 501(c)(3) 509(a)(2) ABHOW false Tahoe Senior Plaza Inc 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 943292737 Affordable Housing CA 501(c)(3) 509(a)(2) ABHOW false Carmel Senior Housing Inc 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 943085296 Affordable Housing CA 501(c)(3) 509(a)(2) ABHOW false Redlands Senior Housing II 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 311539936 Affordable Housing CA 501(c)(3) 509(a)(2) ABHOW false Hillcrest Senior Housing Corp 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 760801395 Affordable Housing CA 501(c)(3) 509(a)(2) ABHOW false Harborview Properties 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 916086253 Affordable Housing WA 501(c)(3) 509(a)(2) ABHOW true Redlands Senior Housing 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 942902763 Affordable Housing CA 501(c)(3) 509(a)(2) ABHOW true ABH of Washington 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 911659735 Continuing Care Retirement Community WA 501(c)(3) 509(a)(2) ABHOW false Baptist Senior Adult Ministries 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 530204679 Support of benevolence needs of WADC residents DC 501(c)(3) PF ABHOW false American Baptist Homes Fdn of the West 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 237039408 Support of nonprofit residential communities CA 501(c)(3) 509(a)(3) ABHOW true American Baptist Properties 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 311558961 Property Holding Company CA 501(c)(3) 509(a)(3) ABHOW true Richland Senior Housing 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 271142121 Aff Housing WA ABHOW false false Pacific Meadows Senior Housing LP 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 271254418 Aff Housing CA Carmel SH false false Tahoe Senior Plaza II 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 Aff Housing CA Carmel SH false false Valley Vista Senior Housing 6120 Stoneridge Mall Road 3rd Fl Pleasnton CA 94588 Aff Housing CA Carmel SH false false Seniority Properties 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 263257075 Management CA Cornerstone C Corp 1.00000 Seniority Inc 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 943287180 Management & consulting CA NA C Corp 1.00000 false false true true false false false false false false true false false false false true false false Seniority Inc k 220000 Seniority Inc d 112745 Pacific Meadows Senior Housing LP d 5000000 Valley Vista Senior Housing d 20000000 Judson Terrace Lodge k 69776 Carmel Senior Housing Inc d 2630521 Harborview Properties k 121732 Redlands Senior Housing k 55350 ABH of Washington k 1415657 ABH of Washington d 4939822 American Baptist Homes Fdn of the West d 627592 American Baptist Homes Fdn of the West c 1128284 American Baptist Properties d 8316646